Become a Member
Membership
Education
Events
Resources
Tax Knowledge Exchange
About us
Contact us
  Capital Gains Tax (CGT) GST Tax administration

Cases and rulings for SMEs - an update

Source: Victoria

Published Date: 10 Oct 2013

 

This presentation provides an overview of significant cases and rulings of interest to practitioners advising in the SME sector. This material covered includes:

  • the latest cases to consider the availability of the CGT small business oncessions, such as Bell v FCT [2013] FCAFC 32?
  • tribunal decisions that provide further examples of how to distinguish between employees and contractors
  • the ATO’s most recent publications dealing with dividend access sharearrangements
  • any new developments with trusts.

Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Subscribe Now

Already a Subscriber? Login now

Author(s)

Individual Session

Cases and rulings for SMEs - an update

Author(s): Melanie Baker CTA
Materials from this session:

Download

Details

  • Published By: Melanie Baker CTA
  • Published On:10 Oct 2013
  • Took place at:Park Hyatt, Melbourne

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

Tags

Capital Gains Tax (CGT) GST Tax administration Trusts Income tax Miscellaneous 2013

Share this page